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GHQ/SCAP「指示文書」における比較貸借対照表(上)
https://doi.org/10.15052/00003141
https://doi.org/10.15052/0000314130411837-0a06-4aad-9633-51675024e3bf
名前 / ファイル | ライセンス | アクション |
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30_127.pdf (407.0 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-11-04 | |||||
タイトル | ||||||
タイトル | GHQ/SCAP「指示文書」における比較貸借対照表(上) | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Preparation of Comparative Balance Sheets and Accounting Practice in the Instructional Documentation of the GHQ/SCAP (Part I) | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | インストラクション | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 連合国軍総司令部 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 比較貸借対照表 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Instructional Documentations | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | GHQ/SCAP | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Comparative Balance Sheet | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.15052/00003141 | |||||
ID登録タイプ | JaLC | |||||
著者 |
山田, ひとみ
× 山田, ひとみ× Hitomi, Yamada |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | わが国における比較貸借対照表の作成実務は,いつ頃から行われており,また,どのような契機を経て作成されたのか,その経緯については必ずしも明らかとなっていない。 わが国における比較貸借対照表の作成の契機が“GHQの指示”にあったのではないか。 GHQ/SCAP「指示文書」における貸借対照表は,比較貸借対照表を採用していた。 そこで,本稿では「指示文書」と日本の会社がESSに提出した英文財務諸表との比較分析を試みた。 |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | It is not always clear how the preparation of comparative balance sheet in Japan has been taking place since then and under what kind of opportunities and how was such a balance sheet created. It may be that the opportunity to prepare the comparative balance sheet in our country was discovered in the “GHQ instructions” The “Instructional Documentations” of the GHQ/SCAP (Records of General Headquarters Supreme Commander for the Allied Powers) adopted the “Comparative Balance Sheet”. I compared these Instructional Documentations with the document submitted by a Japanese company to the Economic and Scientific Section (ESS) of the GHQ/SCAP. |
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書誌情報 |
聖学院大学論叢 en : The Journal of Seigakuin University 巻 30, 号 1, p. 127-137, 発行日 2017-10 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 9152539 |